2001 (11) TMI 970

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.... for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. -  This is a Revenue appeal against Order-in-Original No. 18/95, dated 28-12-95 dispatched on 6-2-96. The Revenue has stated that there is no correct determination of description and value and since the importers had themselves agreed to the enhancement of the value, the Commissioner ought to have accepted the value of....

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....rters had not disputed as given in the Bill of Entry as "Assorted Colour Cardboard", there is thus mis-declaration of the goods in so far as the description of the goods concerned attracting provisions under Section 111(M) of the Customs Act, 1962 which the Commissioner failed to invoke to confiscate the goods because of such mis-declaration. He has also stated that out of 34 samples drawn for tes....

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....he subject goods or not. Ld. SDR submitted that as an Adjudicating authority, he should have gone by the facts placed before him and should have confiscated the goods since there was a mis-declaration of the description of the goods and allowed clearance of the goods against payment of appropriate duty only. He also submitted that once the Commissioner of Customs found the value declared is not ac....

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....ds was adopted at Rs. 468/- PMT and the goods were allowed to be cleared on production of Licence. To cover the goods under import, they were not able to produce the licence at the time of import in respect of 24% of the quantity, i.e. paper alone, for which, the ld. Commissioner has allowed them to produce the Licence subsequently which they produced and cleared the goods after payment of appropr....